Supreme Court - Daily Orders
Gujarat Borosil Ltd. vs Commr.Of Cen.Excise-Ii,Surat on 4 November, 2015
Bench: A.K. Sikri, Rohinton Fali Nariman
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NOS. 5756-5757 OF 2007
GUJARAT BOROSIL LTD. ... Appellant
VERSUS
COMMISSIONER OF CENTRAL EXCISE, SURAT-II ... Respondent
O R D E R
The issue raised in these appeals pertains to transit insurance, viz., whether that is to be included while arriving at transaction value under Section 4 of the Central Excise Act, 1944.
The present case covers the period from February, 1999 to June, 2005. We are informed that for subsequent period this issue has been decided in favour of the assessee. However, by the impugned order, the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') has taken a view which is against the assessee primarily on the ground that the invoices pertaining to the transit insurance were not allegedly produced either before the CESTAT or before the Commissioner.
Mr. V.Lakshmikumaran, learned counsel appearing for the assessee-appellant, submits that the aforesaid observation in the impugned order is factually incorrect inasmuch as these Signature Not Verified Digitally signed by ASHWANI KUMAR Date: 2015.11.18 invoices were placed on record before the Commissioner as 15:31:02 IST Reason: well as the CESTAT.
C.A. Nos. 5756-5757/2007 1 In that view of the matter the proper course of action would be to remit the case back to the CESTAT for fresh consideration and it would be open to the appellant-assessee to point out those invoices which are, according to the appellant, available on record.
The impugned order is, accordingly, set aside and the matter is remitted back to the CESTAT for decision on all the issues.
The appeals are disposed of accordingly.
......................., J.
[ A.K. SIKRI ] ......................., J.
[ ROHINTON FALI NARIMAN ] New Delhi;
November 04, 2015.
C.A. Nos. 5756-5757/2007 2
ITEM NO.106 COURT NO.13 SECTION III
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Civil Appeal Nos. 5756-5757/2007 GUJARAT BOROSIL LTD. Appellant(s) VERSUS COMMR.OF CEN.EXCISE, SURAT-II Respondent(s) (With appln(s) for exemption from filing legible copies of annexures and office report) Date : 04/11/2015 These appeals were called on for hearing today. CORAM :
HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. V. Lakshmikumaran, Adv. Mr. M. P. Devanath, Adv. Mr. T. D. Satish, Adv.
Ms. L. Charanaya, Adv. Mr. Hemant Bajaj, Adv. Mr. Anandh K., Adv.
Mr. Aditya Bhattacharya, Adv. Mr. R. Ramachandran, Adv.
For Respondent(s) Mr. Yashank Adhyaru, Sr. Adv. Ms. Nisha Bagchi, Adv. Ms. Rashmi Malhotra, Adv. Ms. Pooja Sharma, Adv. Mr. B. Krishna Prasad, Adv.
UPON hearing the counsel the Court made the following O R D E R The appeals are disposed of in terms of the signed order.
In view thereof, applications pending, if any, stand disposed of.
(Nidhi Ahuja) (Renu Diwan)
COURT MASTER COURT MASTER
[Signed order is placed on the file.] C.A. Nos. 5756-5757/2007 3